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Journal of Management, Economic, and Accounting
Published by Utami Publisher
ISSN : -     EISSN : 30643929     DOI : https://doi.org/10.70963/jmea
Core Subject : Economy,
Economics, Econometrics & Finance
Management: Strategic management, human resource management, organizational behavior, leadership, and operations management. Economics: Microeconomics, macroeconomics, international economics, development economics, and behavioral economics. Accounting: Financial accounting, managerial accounting, auditing, taxation, and accounting information systems. Finance: Corporate finance, investment analysis, financial markets, and risk management. Business Strategy: Competitive analysis, innovation management, entrepreneurship, and business ethics. Sustainability and Corporate Governance: Sustainable business practices, corporate social responsibility (CSR), and governance frameworks.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 22 Documents
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Local Wisdom-Based Entrepreneurship: Sengkuang 76 Coffee Business Strategy In The Modern Era Prawijaya, Bambang Siswan; Soleh, Ahmad; Hardinata, Dodi
Journal of Management, Economic, and Accounting Vol. 1 No. 2 (2025): May
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jmea.v1i2.259

Abstract

The application of entrepreneurial orientation is very important for business people. The high competition requires business actors to always provide strategies and innovations to the business being run. The strategies and innovations carried out certainly do not forget the values of local wisdom found in the local community. This condition leads to coffee producers in Kepahiang Regency, one of which is Sengkuang Coffee 76 on strategies based on local wisdom orientation. Many studies on local wisdom are associated with positive values, habits and traditions of a community from a social, cultural and environmental perspective. Coffee is one of the leading commodities in Kepahiang Regency. Coffee farming in Kepahiang Regency has been practiced for generations. This research aims to find out how the strategies carried out by coffee producers in running their business without losing the values of local wisdom. This research uses qualitative methods by using research instruments of interviews, observation and documentation studies. The results of data analysis in this study using descriptive qualitative research results explain that what are the strategies of the sengkuang 76 coffee business in running its business in the modern era without eliminating local wisdom values.
The Effect Of Selling Expenses On Business Profit Of California Papaya Farm Owned By Mr. Iswan Hadi Winarto In Penanjung Panjang Atas Kabupaten Kepahiang Regency Sumantri, David Ajun; Afriani, Sulisti; Febliansa, Muhammad Rahman
Journal of Management, Economic, and Accounting Vol. 2 No. 1 (2025): November
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jmea.v2i1.403

Abstract

This study aims to determine the effect of selling expenses on business profit in the California papaya enterprise owned by Mr. Iswan Hadi Winarto in Penanjung Panjang Atas Kabupaten Kepahiang Regency. The research uses a quantitative approach with a simple linear regression analysis method. Data were obtained from primary sources through direct observation and secondary data from sales notes and financial records covering the period 2022–2024. The variables used consist of selling expenses (X) and business profit (Y), with selling expenses including capital expenditure, packaging, harvesting wages, and distribution costs. The analysis was conducted using SPSS software to test normality, regression, coefficient of determination (R²), and partial significance (t-test). The results showed that selling expenses have a positive and significant effect on business profit with the simple linear regression, the result is Y = -65.519 + 1.268X + 125. The simple linear regression test indicated a significance value of 0.000 < 0.05 and a correlation coefficient (R) of 0.868, showing a very strong relationship between the two variables. The determination coefficient (R²) value of 0.746 means that 74.6% of business profit variation can be explained by selling expenses, while the remaining 25.4% is influenced by other factors not included in the model. This finding implies that efficient management of selling expenses—particularly in distribution and packaging—can substantially increase business profitability.
The Effect Of Training, Leadership And Achievement Motivation On The Self-Confidence Of Members Of The Tiger Bengkulu Taekwondo Club Sari, Dwi Mafika; Anggriani, Ida; Putra, Iswidana Utama
Journal of Management, Economic, and Accounting Vol. 2 No. 1 (2025): November
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jmea.v2i1.408

Abstract

This study aims to determine the effect of training, leadership and motivation to achieve on the self-confidence of members of The Tiger Bengkulu Taekwondo, both partially and simultaneously. The analysis methods used were validity testing, reliability testing, multiple linear regression, coefficient of determination, F-test, and t-test. Data collection was conducted using questionnaires. The sample in this study consisted of 73 members of Taekwondo The Tiger BengkuluTraining partially had a significant effect on the self-confidence of members of Taekwondo The Tiger Bengkulu because the significance value was 0.000 < 0.05. Leadership partially had a significant effect on the self-confidence of members of Taekwondo The Tiger Bengkulu because the significance value was 0.002 < 0.05. Achievement motivation partially had a significant effect on the self-confidence of members of Taekwondo The Tiger Bengkulu because the significance value was 0.000 < 0.05. Training, leadership, and achievement motivation simultaneously had a significant effect on the self-confidence of members of Taekwondo The Tiger Bengkulu because the significance value was 0.000 < 0.05.
The Effect Of Price, Promotion And Ease Of Access On The Decision To Use The Maxim Application Service In The City Of Bengkulu Anggara, Yogi; Abi, Yudi Irawan; Effendi, Yanto
Journal of Management, Economic, and Accounting Vol. 2 No. 1 (2025): November
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jmea.v2i1.409

Abstract

This study aims to determine the effect of price, promotion, and ease of access on the decision to use Maxim services in Bengkulu City, both partially and simultaneously. Data collection was conducted using a questionnaire. The sample consisted of 114 Maxim app service users in Bengkulu City. The analysis methods used were validity testing, reliability testing, multiple linear regression, coefficient of determination, F-test, and t-test.Based on the results of the research and discussion, it was found that price did not have a significant effect on the decision to use Maxim services in Bengkulu City because the significance value was 0.386 > 0.05. Promotions had a significant effect on the decision to use Maxim services in Bengkulu City because the significance value was 0.000 < 0.05. Ease of access has a significant effect on the decision to use Maxim application services in Bengkulu City because the significance value is 0.000 < 0.05. Meanwhile, simultaneously, price, promotion and ease of access have a significant effect on the decision to use Maxim application services in Bengkulu City because the significance value is 0.000 < 0.05.
Analysis Of The Determination Of Production Costi In The Sumedang Hybrid Tofu Factory Business In Bengkulu City Juniar, Intan; Herlin, Herlin; Putra , Iswidana Utama
Journal of Management, Economic, and Accounting Vol. 2 No. 1 (2025): November
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jmea.v2i1.411

Abstract

Cost of Goods Sold (COGS) is the total cost incurred by a company to acquire and process raw materials into finished products. These costs include raw material costs, labor costs, and factory overhead costs, all of which are listed in the report. The purpose of this study is to determine and analyze the process of determining the cost of goods produced at Tofu Sumedang Hybrid in Bengkulu City using full costing and its accuracy in reflecting actual costs. The methods used in this study are observation, interviews, and documentation based on the calculation of the cost of goods sold (COGS) conducted by the Sumedang Hibrida Tofu business in Bengkulu City using the simple method, the COGS was Rp 125,000,000 for the period May to August 2025, with 1,250 orders. This calculation does not include all overhead cost components in detail. Using the full costing method, which comprehensively calculates all production cost components, including direct materials, direct labor, and fixed and variable factory overhead, the COGS was Rp 167,600,000 for the same period.
Analysis Of The Implementation Of Village Financial Accounting In The Government Of Kunduran Village, Seluma Timur District, Seluma Regency Saputra, Sandi; Fitriano, Yun; Subhi, Ramadan
Journal of Management, Economic, and Accounting Vol. 2 No. 1 (2025): November
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jmea.v2i1.412

Abstract

This study aims to analyze the implementation of village financial accounting in the Government of Kunduran Village, Seluma Timur District, Seluma Regency, and to evaluate its compliance with Generally Accepted Accounting Principles (GAAP) and the provisions of Law Number 6 of 2014 concerning Villages. This research employs a qualitative method with a descriptive approach. Data were collected through interviews, observations, and documentation related to the processes of recording, managing, and reporting village finances. The analysis was carried out by comparing the accounting practices applied in Kunduran Village with the relevant national accounting standards and regulations. The results of the study show that the Government of Kunduran Village has implemented a cash basis accounting system and utilizes the Village Financial System (SISKEUDES) application in its recording and reporting processes. In general, financial transactions are recorded through the General Cash Book, Village Bank Book, and Activity Subsidiary Cash Book, which are in accordance with generally accepted accounting principles. However, several weaknesses were identified, including the absence of fixed asset depreciation, lack of adjusting journal entries, and incomplete presentation of fixed asset values from previous periods. Overall, the implementation of financial accounting in Kunduran Village has been running quite well, although improvements are still needed in technical aspects and the financial literacy of village officials to achieve more accountable and transparent financial management.
The Influence Of Communication, Motivation, And Work Environment On Employee Performance At The DPRD Secretariat Office Empat Lawang Arusdi, Arusdi; Irwanto, Tito; Astuty, Kamelia
Journal of Management, Economic, and Accounting Vol. 2 No. 2 (2026): May
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jmea.v2i2.481

Abstract

The purpose of this study was to determine whether communication, motivation, and the work environment influence employees at the Empat Lawang Regional People's Representative Council Secretariat Office. This research is a quantitative descriptive study. Data collection methods used observation and questionnaires, with a sample of 70 respondents. The results showed a multiple linear regression analysis (Y = 55.575 + 0.298 X1 + 0.190 X2 + 0.83 X3 + 2.079). The coefficient is positive, indicating a positive or unidirectional relationship between the communication (X1), motivation (X2), and work environment (X3) variables and employee performance at the Empat Lawang Regional People's Representative Council Secretariat Office. The results show that the communication test (XI) shows t count 3.795 > t table 1.667 and significance 0.001 < 0.05, meaning that communication (XI) has a positive and significant effect on employees at the Empat Lawang DPRD Secretariat Office. The results of the motivation test (X2) show t count 1.729 > t table 1.667 and significance 0.002 < 0.05, so the results of the hypothesis Ha are accepted and Ho is rejected, meaning that motivation (X2) has a positive and significant effect on the performance of employees at the Empat Lawang DPRD Secretariat Office. The results of the work environment (XI) test showed a t-test of 2.589 > t-table of 1.667 and a significance level of 0.006 < 0.05. Therefore, the hypothesis Ha is accepted and Ho is rejected. This means that the environment (XI) has a positive and significant effect on employee performance at the Empat Lawang Regional People's Representative Council Secretariat Office. The F-test value is greater than the F-table value, which is 6.595 > 2.74. This concludes that the hypothesis is accepted. This means that there is a simultaneous influence between communication (XI), motivation (X2), and the work environment (X3) on employee performance (Y) at the Empat Lawang Regional People's Representative Council Secretariat Office. This is evident at a significance level of 0.001 < 0.05.
The Role of Innovation and Digitalisation in Enhancing the Competitiveness of SMEs in the Digital Economy Era Redo, Redo; Panji , Sarinopalita Handayani; Yulyani, Yulyani; Suwarni, Suwarni; Anzori, Anzori
Journal of Management, Economic, and Accounting Vol. 2 No. 2 (2026): May
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jmea.v2i2.503

Abstract

MSMEs play a strategic role in supporting national economic growth and job creation. However, amidst the digital economic transformation, MSMEs face significant challenges in maintaining competitiveness due to limited innovation and low technology adoption. This conceptual article aims to analyze the role of innovation and digitalization in enhancing MSME competitiveness in the digital economy era.Through a literature review and theoretical approaches such as the Resource-Based View (RBV), Entrepreneurial Orientation (EO), and the Technology Acceptance Model (TAM), this article explains that product, process, and marketing innovation supported by digital transformation are key factors in enhancing MSME competitive advantage. The integration of innovation and digitalization enables MSMEs to expand markets, improve operational efficiency, and build sustainable added value.This article also provides managerial implications for MSMEs and policymakers in strengthening innovation- and technology-based entrepreneurial strategies.
The Influence Of Servant Leadership And Intrinsic Motivation On Employee Job Satisfaction At Stikes Sapta Bakti Bengkulu Ryndry Andika; Made E G, Ida Ayu; Wagini, Wagini
Journal of Management, Economic, and Accounting Vol. 2 No. 2 (2026): May
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jmea.v2i2.519

Abstract

Job satisfaction is an essential factor that determines employee performance and organizational success, including in higher education institutions such as STIKes Sapta Bakti Bengkulu. This study aims to determine the influence of Servant Leadership and Intrinsic Motivation, both partially and simultaneously, on Employee Job Satisfaction at STIKes Sapta Bakti Bengkulu. The research uses a quantitative approach with descriptive analysis. The population consists of all lecturers and administrative staff totaling 50 respondents, who were also used as the sample through a total sampling technique. Data were analyzed using multiple linear regression through SPSS version 27, including validity and reliability tests, t-test, F-test, and coefficient of determination. The results show that Servant Leadership has a positive and significant effect on Job Satisfaction with a t-value = 6.622 and sig < 0.001. Intrinsic Motivation also has a positive and significant effect on Job Satisfaction with a t-value = 2.109 and sig = 0.000. Simultaneously, both variables significantly affect Job Satisfaction with an F-value = 55.029 and sig = 0.000. The Adjusted R Square value = 0.701, indicating that 70.1% of job satisfaction variation is explained by both independent variables, while the remaining 29.9% is influenced by other factors.
Marketing Strategies for SMEs to Boost Sales of Moringa Leaf Sticks in Air Kering Village Febriansyah, Angga Trio; Nurzam, Nurzam; Putra, Iswidana Utama; Putra, Kenny Steward
Journal of Management, Economic, and Accounting Vol. 2 No. 2 (2026): May
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jmea.v2i2.698

Abstract

The rapid growth of the culinary business sector has led to an increasing interest among the community in establishing food-based enterprises. This condition has encouraged the development of the Moringa Leaf Stick product business in Air Kering Village. This business operates in the culinary sector with a focus on producing snack foods in the form of moringa leaf sticks, which have nutritional value and competitiveness as healthy snacks. The development of this business is driven by the fulfillment of basic human needs for food as well as market opportunities for processed products based on natural and local ingredients.The purpose of this study is to identify and analyze the marketing strategy of the Moringa Leaf Stick product in Air Kering Village. The analytical method used is an analysis of internal and external factors, which are then mapped into a SWOT Matrix. The number of samples in this study was 45 respondents, consisting of 10 internal respondents and 35 external respondents.The results of the SWOT analysis show that the highest value is in the S–O (Strength–Opportunity) quadrant with a score of 6.72. This value was obtained from the calculation of strength and opportunity scores, indicating that the Moringa Leaf Stick business is able to maximize its internal strengths by taking advantage of existing external opportunities. Based on these results, the marketing strategy position of the Moringa Leaf Stick product in Air Kering Village is in Quadrant I, which means that the appropriate strategy to be implemented is the S–O strategy (supporting a growth strategy), where the business is in a strong condition and has significant opportunities to develop sustainably.

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